9911796707
TMI Blog2013 (9) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. on the soft waste generated during the process of conversion of Polyester Tow to Polyester Tops. 2. The learned Counsel for the appellant submits that as per Chapter Note 3 of Chapter 55 state as follows :- "3. Sub-heading Nos. 5503.11, 5503.12, 5503.19 and 5503.20 apply only to waste arising in, or in relation to, the manufacture of man-made staple fibres." Further, as per Section Note 2(D) of Section XI, it is stated as follows :- "(D) Throughout this Schedule, 'man-made fibres' means staple fibres and filaments of organic polymers produced by manufacturing process, either: - (i) By polymerization of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to be held that waste has arisen in the manufacture of polyester fibre and hence, the product is rightly classifiable under CETH 5503.19. He also relies on the decision in the appellant's own case reported in 2005 (189) E.L.T. 345 (Tri.-Mum.), wherein an identical issue arose and the learned Member (Technical) held that soft waste arising during the process of conversion of tow into tops is classifiable under CETH 5503.19, whereas the learned Member (Judicial) held that demand is time-barred. Therefore, the matter was referred to third Member and third Member also held that the demand is time-barred. Therefore, the question of classification was not gone into by the third Member either. In turn he submits that the finding of the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te 3 of Chapter 55 makes it clear that waste referred to under Headings 5503.11, 5503.12, 5503.19 and 5503.20 would apply only to waste arising in, or in relation to, the manufacture of man-made staple fibres. It is not in dispute that top, which is manufactured by the appellant in the factory for captive consumption is man-made fibres. In fact the raw fibre, tow and tops are of various forms of man-made staple fibres only. 4.3 Fair Child's Dictionary of Textiles, which is a well known authority on textiles, states that "Tow' and 'Top" are nothing but fibres. The said dictionary describes 'Tow' as groups of continuous fibres which are generally processed on Tow conversion machinery into Tops, Slivers or Yarn. The said dictionary also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t case are different, the ratio of these decisions would not apply. 4.5 The appellant also placed reliance on the clarification issued by the C.B.E. & C. regarding classification of waste of polyester staple fibre and tow vide Circular No. 20/MMSF/89CX. 1, dated 18-12-1989. In the said Circular, it has been clarified that "wastes of man-made fibres include fibre wastes (soft wastes) such as relatively long fibres obtained as waste during the formation and processing of filaments, short fibres obtained as waste from the carding, combing and other processes preparatory to the spinning of staple fibres. However, waste fibres which are carded, combed or otherwise processed for spinning of yarn are not covered as wastes but they are treate ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
